MICHIGAN LEAGUE FOR CRIPPLED CHILDREN INC (EIN 386005970) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1923

Legal Domicile

Principal Officer

LINDA PHIPPS

Phone

8103597837

Tax Period

2023-01-01 to 2023-12-31

MICHIGAN LEAGUE FOR CRIPPLED CHILDREN INC, founded in 1923, is a micro nonprofit that reported $10K in total revenue in fiscal year 2023. Revenue fell 92% from the prior year — a significant decline worth monitoring. Expenses of $86K exceeded revenue, resulting in a 736% operating deficit.

Mission

SUMMER CAMP FOR HANDICAPPED CHILDREN

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $22,748

Program Service Revenue $350

Investment Income $-12,818

Other Revenue $0

TOTAL REVENUE $10,280

Expense Breakdown

Grants Paid $0

Salaries & Benefits $12,076

Fundraising Expenses $0

Program Expenses $47,177

Other Expenses $73,911

TOTAL EXPENSES $85,987

Year-over-Year Comparison

	2023	2022	Change
Revenue	$10,280	$131,213	-0.9%
Expenses	$85,987	$117,466	-0.3%
Net Income	$-75,707	$13,747	-6.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

$5,438

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
EMILY MCLIVER	DIRECTOR	40.00	Director	$5,438	$0	$5,438
TOM RZONCA	SECRETARY	N/A	Officer Director	$0	$0	$0
ROBERT BATZ	TREASURER/ME	N/A	Officer Director	$0	$0	$0
LINDA PHIPPS	PRESIDENT	N/A	Officer Director	$0	$0	$0
SHARON PALMATEER	DIRECTOR	N/A	Director	$0	$0	$0
KRISTYN SECORY	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
NICKY LONG	DIRECTOR	N/A	Director	$0	$0	$0
KIM MITSEFF	DIRECTOR	N/A	Director	$0	$0	$0
TOM MEIDT	DIRECTOR	N/A	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$10,280	$85,987	$1,411,963	$-75,707
2022	$131,213	$117,466	$1,447,278	$13,747
2021	$80,045	$72,988	$1,553,607	$7,057
2020	$104,039	$68,447	$1,515,270	$35,592

MICHIGAN LEAGUE FOR CRIPPLED CHILDREN INC